1. The property owner gives the property to the spouse, parents, children, grandparents, grandchildren, grandchildren, brothers and sisters free of charge.
2. The owner of the house property right will give the house property right to the supporter or supporter who has the obligation of direct support or maintenance free of charge.
3. The legal heir, testamentary successor or legatee of the house property right legally acquired after the death of the owner of the house property right.
Two new cases are exempted from deed tax, that is, if the ownership of land and house between husband and wife changes during the marriage relationship, or if the legal heir inherits the ownership of land and house through inheritance, the deed tax will be exempted.
Property transfer between husband and wife is free. If the house is transferred to the children, it still needs to be handed over to transfer fees, but in the case of inheritance, it need not be handed over to transfer fees. In addition, other forms of transfer need to pay a certain transfer fee.
Legal basis:
People's Republic of China (PRC) deed tax law
Article 6 Under any of the following circumstances, the deed tax shall be exempted:
(1) State organs, institutions, social organizations and military units shall inherit the ownership of land and houses for office, teaching, medical care, scientific research and military facilities;
(2) Land and houses owned by non-profit schools, medical institutions and social welfare institutions are used for office, teaching, medical care, scientific research, pension and relief;
(3) To undertake the right to use barren hills, wasteland and wasteland for agricultural, forestry, animal husbandry and fishery production;
(four) during the marriage relationship between husband and wife to change the ownership of land and housing;
(five) the legal heirs inherit the ownership of land and houses by inheritance;
(six) foreign embassies, consulates and representative offices of international organizations in China that should be exempted from tax according to law inherit the ownership of land and houses.
According to the needs of national economic and social development, the State Council can provide for the exemption or reduction of deed tax on residents' housing demand, enterprise restructuring and post-disaster reconstruction, and report it to the NPC Standing Committee for the record.